Tractor Repair: Ford 501 or 601, carburater, spring 2008

Question
Arnie, appreciate any help.  First on hood has label 601 but under seat is raised letters 501 - any way to find year and which one?  
Will not start:  Last ran spring 2008, new gas, new correctly gapped plugs, new battery, will turn over but no fire.  Placed oil in cylinders in case rings were not setting due to time of none use, pulled coil wire-no spark, pulled spark plug wire-no spark across either.  Carburater was rebuilt in 2007 (purchased from neighbor after passing to help family) but that is all son knew about it, gas does flow through carburator after trying to start, starter fluid does not help.  Any ideas?

Answer
I'm not sure how to find the exact year, I'm not an expert on that.  I would suggest replacing the points and condenser and gap the points to .020 inch.  Check the distributor cap and rotor and replace if necessary.  If still no spark, check that there is power from the ignition switch to the coil, and from the coil to the points.  If no power, possible bad switch or broken wire or poor connection somewhere.  If still no spark, then possibly a bad coil.